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jeasiq-1644
)) Evaluate the qualifying of the auditor in Iraq in accordance with international requirements ((
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Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessary and most priority skills. The researcher reached a number of conclusions, the most important of which is the lack of matching of local requirements comparing to the international ones. In light of the above, the most important recommendations of the research were the necessity of requiring auditors to pursue continuing professional education and focus on professional fellowships, in order to ensure the qualifications of auditors with the appropriate scientific and professional qualifications. Quantitative methods and accounting information systems and professional organizations set a minimum of 120 hours of continuing vocational education for at least three years in accordance with international requirements.

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Isolation, Purification, and Characterization of Pecan Nut Lipase and Studying its Affinity towards Pomegranate Extracts and 1, 4-Diacetoxybenzene
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     This study included partial purification of the lipase enzyme from the karnel of the pecan nut. After applying ion exchange chromatography technique using CM-Cellulose, two lipase isoenzymes were observed with specific activity values of 2.66 and 1.7 units/mg protein. The highest activity of both isoenzymes appeared at the optimum pH values of 8 and 6 and at temperatures of 40 and 50 °C, respectively. A pure single band was obtained by using electrophoresis technique and it was found that the approximate molecular weight was 42 kDa for the two isoenzymes. The study dealt with the preparation of the diester compound 1,4-diacetoxybenzene, which was diagnosed by GC-MS and 1H NMR spectrometry. When studying the inhibitio

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Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Estimating Angle of Arrival (AOA) for Wideband Signal by Sensor Delay Line (SDL) and Tapped Delay Line (TDL) Processors
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Angle of arrival (AOA) estimation for wideband signal becomes more necessary for modern communication systems like Global System for Mobile (GSM), satellite, military applications and spread spectrum (frequency hopping and direct sequence). Most of the researchers are focusing on how to cancel the effects of signal bandwidth on AOA estimation performance by using a transversal filter (tap delay line) (TDL). Most of the researchers were using two elements array antenna to study these effects. In this research, a general case of proposed (M) array elements is used. A transversal filter (TDL) in phase adaptive array antenna system is used to calculate the optimum number of taps required to compensate these effect. The propo

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Addition of Some Primary and Secondary Amines to Graphene Oxide, and Studying Their Effect on Increasing its Electrical Properties
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Previously many properties of graphene oxide in the field of medicine, biological environment and in the field of energy have been studied. This diversity in properties is due to the possibility of modification on the composition of this Nano compound, where the Graphene oxide is capable of more modification via addition other functional groups on its surface or at the edges of the sheet. The reason for this modification possibility is that the Sp3 hybridization (tetrahedral structure) of the carbon atoms in graphene oxide, and it contains many oxygenic functional groups that are able to reac with other groups. In this research the effect of addition of some amine compounds on electrical properties of graphene oxide has been studied by the

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Publication Date
Wed Feb 01 2023
Journal Name
Measurement: Sensors
Dynamic monitoring of saturated stiff clay soil foundation structure by falling weight deflectometer system under impact loads sensors effect
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Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of <i>Olea europea</i> L Extraction and TiO<sub>2</sub> Nanoparticles against <i>Pseudomonas aeruginosa</i>
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Publication Date
Wed Nov 23 2022
Journal Name
Dental Hypotheses
Remineralization of Dentine Caries Using Moringa Oleifera Based Nano-Silver Fluoride: A Single-Blinded, Randomized, Active-Controlled Clinical Trial
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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
Finite Element Modeling of One-Way Recycled Aggregate Concrete Slabs Strengthened using Near-Surface Mounted CFRPs under Repeated Loading
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This study offers numerical simulation results using the ABAQUS/CAE version 2019 finite element computer application to examine the performance, and residual strength of eight recycle aggregate RC one-way slabs. Six strengthened by NSM CFRP plates were presented to study the impact of several parameters on their structural behavior. The experimental results of four selected slabs under monotonic load, plus one slab under repeated load, were validated numerically. Then the numerical analysis was extended to different parameters investigation, such as the impact of added CFRP length on ultimate load capacity and load-deflection response and the impact of concrete compressive strength value on the structural performance of

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization Palladium(II) Complexes of benz-1,3-imidazoline-2-thione, benz-1,3-thiazoline-2thione and Diamine Ligands
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  Reaction of Na2PdCl4 with benz-1,3-imidazole-2-thione or (bzimtH) benz-1,3-thiazoline2-thione (bztztH) in ethanol / NE3 afford complexes of the type [Pd(bzimt)2](1) and [Pd(bztzt)2](2) respectively. Treatment of [Pd(L)2] L= bzimt or bztzt with bidentate ligands (N^N) where N^N= bipyridine (Bipy) , phenanthroline (Phen) , ethylene diamine , or N,N′dimethylethylene diamine afford mononuclear complexes of the type [PdL2(N^N)]. The bzimt and bztzt ligands are coordinated as bidentate chelating ligands through the S and N in (1) and (2) whereas bonded as a monodentate fashion via the sulfur atom in other complexes. The prepared complexes were characterized by elemental CHN analysis, ir and 1H nmr spectra.
 

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
CDD Study of Charge Density Distributions and Elastic Electron Scattering Cross Sections for some Stable Nuclei: Charge Density Distributions
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Publication Date
Fri Feb 10 2012
Journal Name
Molecules
Design, Synthesis and Preliminary Pharmacological Evaluation of New Non-Steroidal Anti-Inflammatory Agents Having a 4-(Methylsulfonyl) Aniline Pharmacophore
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A series of 4-(methylsulfonyl)aniline derivatives were synthesized in order to obtain new compounds as a potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the final compounds 11–14 was evaluated in rat using an egg-white induced edema model of inflammation in a dose equivalent to 3 mg/Kg of diclofenac sodium. All tested compounds produced significant reduction of paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, the activity of compounds 11 and 14 was significantly higher than that of diclofenac sodium (at 3 mg/Kg) in the 120–300 minute time interval, while compound 12 expressed a comparable effect to that of di

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